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2022 Indiana Code
Title 6. Taxation
Article 2.5. State Gross Retail and Use Taxes
Chapter 1. Definitions
6-2.5-1-20. "Food and Food Ingredients"
Universal Citation: IN Code § 6-2.5-1-20 (2022)
Sec. 20. "Food and food ingredients" means substances, whether in liquid, concentrated, solid, frozen, dried, or dehydrated form, that are sold for ingestion or chewing by humans and that are consumed for their taste or nutritional value. The term does not include alcoholic beverages, candy, dietary supplements, tobacco products, or soft drinks.
As added by P.L.257-2003, SEC.11. Amended by P.L.153-2006, SEC.3.
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